BIM56500 - Films and sound recordings: old regime for films: avoidance: contents

The old reliefs for expenditure on films summarised at BIM56010 led to a high number of avoidance schemes. Anti-avoidance legislation which may still be relevant in practice and which deals only with those old film reliefs is dealt with in this chapter. The guidance is arranged as follows.

  1. BIM56505
    Overview
  2. BIM56510
    Guaranteed income schemes
  3. BIM56515
    Individual exit schemes: overview
  4. BIM56520
    Individual exit schemes: who is affected by the legislation?
  5. BIM56525
    Individual exit schemes: exit events
  6. BIM56530
    Individual exit schemes: disposals
  7. BIM56535
    Individual exit schemes: the exit charge
  8. BIM56540
    Individual exit schemes: capital contribution to the trade
  9. BIM56545
    Individual exit schemes: capital contributions not at risk
  10. BIM56550
    Individual exit schemes: examples
  11. BIM56560
    Corporate exit schemes: how schemes work
  12. BIM56565
    Corporate exit schemes: companies affected
  13. BIM56570
    Corporate exit schemes: agreements that guarantee an amount of income
  14. BIM56575
    Corporate exit schemes: chargeable events
  15. BIM56580
    Corporate exit schemes: the exit charge
  16. BIM56585
    Corporate exit schemes: valuation of rights